Prior rights and liabilities not affected.

  1. Law
  2. Colorado Revised Statutes
  3. Taxation
  4. Income Tax
  5. Prior rights and liabilities not affected.

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Nothing in this article shall be construed to affect any right, duty, or liability arising under statutes in effect immediately prior to January 1, 1965, but the same shall be continued and concluded under such prior statutes. Nothing in this article shall revive or reinstate any right or liability previously barred by statute.

Source: L. 64: R&RE, p. 810, § 1. C.R.S. 1963: § 138-1-96.


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